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DEPARTMENT OF ASSESSMENT
 Mission Statement
The mission of the Department of Assessment is to provide for the orderly valuation of all real estate, motor vehicles and tangible personal property located in the Town of South Kingstown. The primary objective of the Department is to discover, list and value all taxable and exempt property, to ensure that assessments are made properly and uniformly, and that the tax roll when completed is a true and accurate account of all ratable property in the jurisdiction.
Accomplishments 2005 - 2006return to top
2006 TAX ROLL
As of December 31, 2005, the Flexible Tax Roll was $4,062,880,984 and increase of $76,388,671 or 1.92% over the current year taxable roll. The flexible taxable property roll generated $55,458,361 in property taxes or 96.2% of all levied taxes. Property taxes generated from the taxation of motor vehicles and wholesale and retail inventories produced $2,207,283 or 3.8% of total taxes levied. The value of taxable motor vehicles declined by $8,434,721 or 6.82% in FY 2006-2007, primarily due to the
The Town employed three tax rates in FY 2006-2007 as defined below:
- $13.65 for real estate and tangible personal property
- $3.88 (10% less each year of 1997 rate) for wholesale and retail inventory
- $18.71 (frozen rate) for motor vehicle excise taxes
DATA PROCESSING / GEOGRAPHIC INFORMATION SYSTEMS (GIS)
In 2005 the Town continued to provide access to two web sites for the viewing of all assessed values. Since its implementation, both web sites have proven to be very popular and used extensively by the community. The public can access Town’s site at www.southkingstownri.com, as well as the revaluation company's (Vision Appraisal Technology) web site at www.visionappraisal.com. New assessment values are easily accessed from each of these sites and provide an abundance of information to property owners who wish to research town-wide assessments. All pertinent assessment information, such as property ownership, style of dwelling, total living area, year built, room counts, land size, etc., is available to the public on the Vision web site.
ELDERLY ABATEMENT PROGRAM
In the fall each year, the Department reviews the elderly tax abatement program and makes recommendations to the Town Council toward adjusting income limits and maximum benefits that will accurately reflect current cost-of-living in order to ease the burden of local property taxes. In addition to meeting household income criteria, a person must be at least 65 years of age, have owned and occupied property in South Kingstown for at least the past 5 years, and reside at the premises under application. Proof of income must be filed on an annual basis.
This program is designed to provide tax relief for senior citizens with the greatest financial need. The maximum allowable household income was set at $37,000 for 2006, a $1,000 increase over the prior limit of $36,000. In 2006 there were 256 participants in this program with tax credit dollars totaling $356,736. The program benefits increased during 2006 utilizing a twelve tiered program, as outlined below:
| 2005 Gross Income |
Maximum Tax Credit |
| $0 - $13,000 |
$2,000 |
| $13,001 - $15,000 |
$1,900 |
| $15,001 - $17,500 |
$1,800 |
| $17,501 - $19,500 |
$1,700 |
| $19,501 - $23,500 |
$1,600 |
| $23,501 - $26,000 |
$1,500 |
| $26,001 - $30,000 |
$1,400 |
| $30,001 - $32,000 |
$1,300 |
| $32,001 - $33,000 |
$1,200 |
| $33,001 - $34,000 |
$950 |
| $34,001 - $35,000 |
$700 |
| $35,001 - $37,000 |
$450 |
VETERAN'S EXEMPTIONS
The Department annually reviews the Veterans' program, including surveying other Rhode Island communities to ensure the Town's program remains competitive. Current year exemptions are shown below:
- Veteran/Widow of Veteran $126.00
- Gold Star Parent $378.00
- Total Disabled Veteran $252.00
- P.O.W. $409.65
PRORATION OF NEW CONSTRUCTION
This program, initiated in 1991, requires the Town to prorate the value of new construction completed after the date of assessment (December 31). South Kingstown was the first assessment office in the State to obtain special legislation to prorate new construction. Through this program, $127,472 in new construction tax dollars was generated in 2005.
A five year summary of the taxable value associated with this program is as follows:
| Year
Assessed |
Value |
Taxes
Billed |
| 2001 |
7,884,270 |
141,128 |
| 2002 |
12,587,089 |
239,406 |
| 2003 |
9,401,867 |
187,191 |
| 2004 |
16,123,225 |
202,830 |
| 2005 |
9,708,450 |
127,472 |
| Totals To Date |
$111,402,771 |
$2,056,773 |
Goals 2006 - 2007 return to top
REAL PROPERTY REVALUATION CYCLE
In accordance with State Law, the Assessor’s Office is in the process implementing the Statistical Revaluation, effective December 31, 2006, which will be reflected in property owners July 2007 tax bills. New assessment notices will be mailed to property owners by February 15, 2007. Informal hearing with Vision Appraisal will begin no later than February 28, 2007 and end no later than March 31, 2007.
Under the State’s revaluation guidelines, revaluations are to be performed every three years by all cities and towns. The revaluation cycle requires a full revaluation every 9 years with two statistical revaluations at 3-year intervals in between that 9-year period. The purpose of the revaluations is to reconcile property assessments to their full and fair cash value as of December 31 of any revaluation year.
ASSESSMENT APPEALS
As a result of the 2006 revaluation, the Assessor’s Office will hear any appeals and apply appropriate adjustments where necessary. Should any property owner still believe that their assessment is incorrect, further appeals may be made to the Assessment Board of Review.
FARM, FOREST & OPEN SPACE PROGRAM
As part of the Town Council’s annual action agenda for growth management, the Department has taken an active role in the process of expanding public participation in the State Farm/Forest and Open Space Land Act (FF/OS). In Rhode Island the FF/OS tax relief program has several purposes: to encourage the preservation of farm, forest and open space land in order to maintain a readily available source of food and farm products; to conserve the State’s natural resources; to prevent the forced conversion of farm, forest and open space land to more intensive uses; to preserve agricultural heritage; and to protect scenic views and rural character.
In 2006, the FF/OS program will receive a complete review. New pricing guidelines will be considered as part of the State recommendations for this program.
GEOGRAPHIC INFORMATION SYSTEM (GIS)
In fiscal year 2006-2007, the Assessor’s Office will continue to expand the use of GIS for both staff and public usage.
In 2006, the GIS Department continues to maintain the Town’s tax maps. Additionally, a new user-friendly interface to the GIS, using ArcIMS and Microsoft Internet Explorer Software, has enabled staff in the Assessor’s Office to access the Town’s GIS database. This includes access to a town-wide seamless layer of the tax maps. The system allows the ability to view a wide range of data, including zoning districts, FEMA flood zones, open space, and utility data layers. The system also allows for searching of properties by owner name, street address or plat/lot number and includes detailed assessment information and links to sales and building permit data. This ArcIMS interface will be expanded for public use not only in the Assessor’s Office but also through the Internet, allowing the public to access this information outside of the Town Hall. Access to the Town's tax maps, stored as Adobe files on the Town's website can now be accessed by the public. New aerial photos of the Town will be available to the public in the Fall 2006.
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